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Loans: taxation paper

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Published on 18 Jul 06 by VICTORIAN DIVISION, THE TAX INSTITUTE

Topics covered in this paper include:

  • extended definition of loan for Division 7A purposes
  • common Division 7A mistakes
  • residual effect of section 108
  • issue in forgiving loans
  • strategies for solving Division 7A problems before they arise
  • issues with interposed entities
  • debt equity rules, SME carve-outs.

Author profiles

Christopher Wookey CTA
Photo of author, Chris WOOKEY Chris is a principal in the tax consulting division of Deloitte Private in Melbourne. He has nearly 30 years' experience in the chartered accounting profession and is a member of The Tax Institute's Victorian State Technical Resource Committee as well as a regular presenter at its events. His experience, centred on issues encountered by private groups, includes advising about the tax treatment of accessing wealth accumulated in various structures such as trusts, superannuation funds and especially companies. - Current at 15 April 2015
Click here to expand/collapse more articles by Chris WOOKEY.
Christopher Wookey CTA
Chris is a principal in the tax consulting division of Deloitte Private in Melbourne. He has nearly 30 years' experience in the chartered accounting profession and is a member of The Tax Institute's Victorian State Technical Resource Committee as well as a regular presenter at its events. His experience, centred on issues encountered by private groups, includes advising about the tax treatment of accessing wealth accumulated in various structures such as trusts, superannuation funds and especially companies. - Current at 15 April 2015

 

This was presented at Loans are Seldom What they Seem .

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Loans: taxation

Author(s):  Chris WOOKEY,  Ian DUNNE

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Loans: a technical view

Author(s):  Michael BEARMAN

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Loans: an accountant's view

Author(s):  Craig MCCORMICK

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